增值型外汇管理内部审计研究——基于COSO框架下货物贸易外汇管理内部绩效审计的实践  

Research on Internal Audit of Value-added Foreign Exchange Management——Practice of Internal Performance Audit of Foreign Exchange Management of Goods Trade Based on COSO Framework

作　　者：国家外汇管理局浙江省分局课题组 陆巍峰 

机构地区：[1]国家外汇管理局浙江省分局,浙江杭州310001

出　　处：《浙江金融》2022年第10期3-14,共12页Zhejiang Finance

摘　　要：当前,整合外汇管理资源、提升外汇局组织价值是外汇管理内部审计亟需思考和研究的问题。本文在总结、提炼国内外增值型内部审计理论的基础上,基于COSO内控管理框架,选取浙江辖内9个地市中心支局和16个县支局的样本数据,运用熵权法构建增值型外汇管理内部审计指标体系,对货物贸易外汇管理内部绩效审计进行评价。研究发现,从地市中心支局和县支局得分及排名来看,防风险和便利化指标起着举足轻重的作用,其执行情况好坏直接影响到整个货物贸易外汇管理内部绩效审计考核,是增值型外汇管理内部审计的重中之重。At present,integrating foreign exchange management resources and improving the organizational value of foreign exchange bureaus is an urgent problem for internal audit of foreign exchange management.On the basis of summarizing and refining the value-added internal audit theory at home and abroad,based on the COSO internal control management framework,this topic selects the sample data of 9 prefectural and central branches and 16 County branches within the jurisdiction of Zhejiang Province,uses the entropy weight method to construct the value-added internal audit index system of foreign exchange management,and evaluates the internal performance audit of foreign exchange management of goods trade.It is found that the risk prevention and facilitation indicators play an important role in the scores and rankings of the sub branches in the city center and county,and their implementation directly affects the internal performance audit assessment of the foreign exchange management of the whole goods trade,which is the top priority of the internal audit of value-added foreign exchange management.

关 键 词：外汇管理 货物贸易 增值型 内部审计 COSO框架 熵权法 

分 类 号：F239.45[经济管理—会计学]